新舊會計(jì)準(zhǔn)則下職工薪酬的對比解析-展示頁
2025-06-28 03:23本頁面
【正文】 fandmakeandandinformationandmeasurement,recognitioninoldbeforeworkercriteriathe關(guān)鍵詞：會計(jì)準(zhǔn)則 薪酬 差異Abstract：The employee payment and connotation are first defined systematically in New Accounting Standards No. 9——employee payment, thus the sets of accounting, accounting methods and disclosure are changed coresponsively. The financial statements and management profit will be impacted if the corporation implements the New Accounting Standards. The New Accounting Standards better meets the financial statements user’s request from their view, not just for easy calculation and simplest from the accountant’s view. In the New Accounting Standard, the nonmonetary employee benefits contents of “employee payment” satisfy the request of financial statements user. This article describes employee payment difference between the New Accounting Standards and before, in the respect of accounting recognition and accounting measurement and accounting, information 新準(zhǔn)則《職工薪酬》中屬于非貨幣性福利的內(nèi)容，滿足了報(bào)表使用者的需要。新舊會計(jì)準(zhǔn)則下職工薪酬的對比分析摘 要： 新企業(yè)會計(jì)準(zhǔn)則第9號——職工薪酬首次對職工薪酬的定義和內(nèi)涵進(jìn)行了系統(tǒng)的規(guī)范,隨之職工薪酬會計(jì)科目的設(shè)置、會計(jì)處理的方法和信息披露都發(fā)生了相應(yīng)的變化，進(jìn)而導(dǎo)致執(zhí)行新會計(jì)準(zhǔn)則對企業(yè)財(cái)務(wù)狀況和經(jīng)營成果都將產(chǎn)生影響。新會計(jì)準(zhǔn)則站在報(bào)表使用者角度，使會計(jì)信息核算內(nèi)容更好地滿足報(bào)表使用者的需要，而不只是站在會計(jì)人員的角度——只是要求會計(jì)人員好算、簡單。本文通過對職工薪酬新準(zhǔn)則與以往舊準(zhǔn)則的比較，在特點(diǎn)、確認(rèn)和計(jì)量、范圍、會計(jì)處理、信息披露等方面來作對比分析，進(jìn)而闡述兩者的差異之處，并進(jìn)一步論證了施行新企業(yè)會計(jì)準(zhǔn)則對企業(yè)發(fā)展的巨大幫助。onnewandfirewoodthestandard,characteristics,andscopeaccountingdisclosure,etc,toparisonanalysisthebetweenpaper,furthertheenterprisestandardsgreattodevelopmenttheKeywords: Accounting Standards Payments Diffrence一、新會計(jì)準(zhǔn)則職工薪酬的概念及確認(rèn)（一）
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